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309.622  Articles
1 of 30.963 pages  |  10  records  |  more records»
This study examines the value relevance of accounting information. This study investigates whether accounting information has impact on the share prices. In addition, it examines whether earnings management moderates the value relevance of accounting info... see more

This study examines the value relevance of accounting information.   It is to investigate whether accounting information has impact on the share prices. In addition, it examines whether earnings management moderates the value relevance of accounting ... see more

This study aimed to analyze the influence of profitability on the company's value, and determine whether this influence intervenes the value relevance of accounting information, investment opportunities and dividend policy, assuming that investors act rat... see more

The aim of this research is to determine whether the implementation of the International Financial Reporting Standards (IFRS) in the companies of the financial sector listed on the Colombian Stock Exchange has greater relevance compared to the previous ac... see more

The aim of this research is to determine whether the implementation of the International Financial Reporting Standards (IFRS) in the companies of the financial sector listed on the Colombian Stock Exchange has greater relevance compared to the previous ac... see more

This paper reviews the issues on the support and criticism of historical cost accounting (HCA) and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in... see more

I review  almost exclusively the empirical research on relevance and reliability of fair value. The purpose of this reiew is to produce pedagogically valuable and give an evaluation whether the count that is really that fair value is less reliable as... see more

The implementation of international accounting standards in Indonesia has significantly affected financial reporting. It increases information relevance for the investors because a fair value comprehensively represents assets and liabilities of an entity ... see more

Pros and cons of the benefits of IFRS adoption have become an ongoing debate following the inconclusive results of prior studies. Whether IFRS increase value relevance of account­ing information or not, especially in developing countries is an interesting... see more

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